Pengaruh Perencanaan Pajak,Beban Pajak Tangguhan,dan Ukuran Perusahaan terhadap Manajemen Laba

Nita Jaya Gulo
Jaenal Abidin (Universitas Pamulang)

Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol. 8 No. 10 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

This study aims to examine the effect of Tax Planning, Deferred Tax Expense, and Firm Size on Earnings Management. The independent variables used in this study are Tax Planning, Deferred Tax Expense, and Firm Size, while the dependent variable is Earnings Management. This study employs a descriptive quantitative research design. The data used are secondary data. The population consists of healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was selected using specific criteria, resulting in 20 companies with a total of 94 observations. The analytical method employed is panel data regression analysis, conducted using EViews 13 software. The results indicate that, simultaneously, Tax Planning, Deferred Tax Expense, and Firm Size have a significant effect on Earnings Management. Partially, Tax Planning and Firm Size do not have a significant effect on Earnings Management, whereas Deferred Tax Expense has a significant effect on Earnings Management.